This is a comment on a translation of Franz von Kutschera's paper ‘Ein verallgemeinerter Widerlegungsbegriff für Gentzenkalküle’, which was published in German in 1969. The paper is an important predecessor of what is nowadays called ‘proof-theoretic semantics’, which describes the view that the meaning of logical connectives is determined by the rules governing their use in a proof system. Von Kutschera adopts this view in this paper, and more specifically, a bilateralist view on this subject in that his aim is (...) to give a general framework that provides generalized rule schemata for arbitrary connectives both for proving and refuting and to use this as a reference to prove completeness of certain systems of operators purely proof-theoretically. The main logical system in focus here has been shown to be equivalent to N4, Nelson's constructive logic with strong negation. In order to understand the translated paper better, a contextualizing comment is offered referring and relating it to a preceding paper by von Kutschera. (shrink)